The Income Statement for the year ended 31^st December, 2020 under the method of Historical Cost Accounting of Moon LLC is as follows.

Particulars	OMR	OMR
Sales		10,00,000
Less: Cost of Goods Sold.
Opening Stock (FIFO)	60,000
+ Purchases	710,000
	770,000
- Closing Stock	70,000
		700,000
Gross Profit		300,000
- Operating Expenses	154,000
- Interest on Debentures	10,000
- Depreciation on Machinery	45,000
- Depreciation on Furniture	4,000
		213,000
Net Profit		87,000

The general price index on 1^st January, 2020 was 300 and on 31^st December,2020 was 360.

1-What is the amount of Cost of Goods Sold as per CPP Method?

a-OMR 192,546

b-OMR 87,000

c-OMR 770,181

d-OMR 385,091

2-What is the amount of Gross Profit as per CPP Method?

a-OMR 87,000

b-OMR 160,364

c-OMR 320,728

d-OMR 80,182

3-What is the amount of Net Profit as per CPP Method?

a-OMR 20,982

b-OMR 83,928

c-OMR 41,964

d-OMR 87,000